Job descriptions, discipline policies and instructions on the use of equipment are all tools that management can use to promote health and safety in the workplace.Is this statement True or False?
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1 .Irina is the senior costing accountant (ACCA qualified) at a listed international engineering company. During her review of a contract to build a dam, she notices that some of the costs appear to be higher than she would have expected. There are also a number of cost items that do not normally appear in tenders for building dams. When she enquires of the CEO, she is told not to worry as this is the first of a new type of dam that requires extra costs. She is also told that when the contract is signed, it will mean that her annual bonus would be double that of the previous year. This she is pleased to hear as her mother needs to have a very expensive operation.Which of the following actions would be the most appropriate for Irina to now take?
A Resign B Report the CEO to the police C Discuss the matter with the firm’s audit committee D Give her approval to the contract and take no further action.
2 .A “professional” is characterised by which of the following?
A Mastering skills, professional association, code of ethics B Certification, annual examination, continuous development C Code of conduct, minimum salary, certification D Annual testing, minimum salary, code of conduct
3 .Why does the professional accountant have a special role in promoting ethical behaviour throughout business?
A They are seen as the guardians of company finances B They are often the only person on a board that belongs to a profession C They undertake a long period of training D Ethics is intertwined with financial probity
4 .“Segmentation of a market has to do with dividing the market into distinct subsets of customers in order to be able to target the market with a distinct marketing mix and position yourself accordingly.” Is this statement True or False for the production function?
Y 对 N 错
5 .The bi-directional nature of stakeholders means that stakeholders can affect both the achievement of an organisation’s objectives and how an organisation uses its resources.Is this statement True or False?
Y 对 N 错
7 .The information systems (IS) strategy should drive the business strategy as IS is often the most expensive function in a business.Is this statement True or False?
Y 对 N 错
8 .Which of the following statements is correct?
A A non-current asset is a tangible asset B A non-current asset is initially recorded at cost C A non-current asset is depreciated annually D A non-current asset is owned
9 .Which one of the following is NOT a liability?
A Accrued expenses B Bank overdraft C Drawings D Trade payables
10 .Assessment centres are specialised locations where a small group of participants who undertake a series of test and exercises under observation with a view to the assessment of their skills and competencies, suitability for particular roles and potential for developmentIs this statement True or False?
Y 对 N 错
